 Any transfer of a material part of his property in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to have...  Income Tax Law: Analysis and Comment - Էջ 115Harris, Forbes & Co., New York - 1916 - 125 էջԱմբողջությամբ դիտվող - Այս գրքի մասին
 | Tennessee - 1919 - 996 էջ
...equal in money or money's worth to the full value of the property transferred, shall be construed to have been made in contemplation of death within the meaning of this Act; and the words "contemplation of death" shall be taken to include that expectancy of death which... | |
 | United States - 1920 - 1064 էջ
...in the nature of a final disposition or distribution thereof, made by the decedent within two years s either (1) of gains, profits or income derived from...other income, derived from a Government contract, or ; (d) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent... | |
 | United States - 1920 - 1054 էջ
...in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall,...contemplation of death within the meaning of this title ; (d) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent... | |
 | United States - 1920 - 1052 էջ
...in the nature of a final disposition or distribution thereof, made by the decedent within two years nted by the e? ; (d) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent... | |
 | Irving National Bank, New York - 1920 - 150 էջ
...in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall,...contemplation of death within the meaning of this law; (d) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent... | |
 | United States. Department of Justice - 1920 - 740 էջ
...contemplation of or intended to take effect in possession or enjoyment at or after his death * * *. "(c) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent or any other person * * * " For the purpose of this title stock in a domestic cor-, poration owned... | |
 | James Wallace Bryan - 1920 - 64 էջ
...decedent within two years prior to his death, except by sale for a fair consideration, is presumed to have been made in contemplation of death within the meaning of this clause. (3) Property held jointly or as tenants by the entireties by the decedent and any other person,... | |
 | United States. Supreme Court - 1921 - 684 էջ
...in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall,...contemplation of death within the meaning of this title; . . ." The amendment of March 3, 1917, (39 Stat. 1002), pertains merely to the rates, and need not... | |
 | United States. Supreme Court - 1921 - 688 էջ
...in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall,...contemplation of death within the meaning of this title; . . ." The amendment of March 3, 1917, (39 Stat. 1002), pertains merely to the rates, and need not... | |
 | Rex Frye - 1921 - 350 էջ
...in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall,...contemplation of death within the meaning of this title; (d) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent... | |
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